Income tax implication from gift tax perspective

Hi Forum,

I have gone through lot of posts and articles on this topic but still not clear on particular point.

I am aware that gifts from relatives is non-taxable irrespective of the amount. But consider a scenario, where father had gifted 3 lakhs to Son (both are tax payers) and do fill returns, what would be the tax implications in following scenarios:

      1) Son had opened FD for that 3 lakhs amount.

      2) Son had gifted the same amount to mother.

Please do let me know on the tax implications for above scenarios.

Thanks in advance.

Regards, Siva